Investigation on tax-evading case: Tax-evading crime refers to the act of taxpayers and tax obligors who intentionally violate tax laws, forge, obliterate, conceal and/or destroy account books and accounting vouchers, increase expenditure and decrease income in account books, refuse to submit tax statement or submit false tax statement after receipt of notice from tax authorities, refuse to pay tax or pay less than they should. 
(1) Investigation to ascertain criminal suspect has forged, obliterated, concealed and destroyed account books and accounting vouchers.
(2) Investigation to ascertain criminal suspect increases expenditure and decreases income in account books.
(3) Investigation to ascertain criminal suspect refuses to submit tax statement after receipt of notice from tax authorities.
(4) Investigation to ascertain criminal suspect has made false tax statement.
(5) Investigation to ascertain criminal suspect leverages false export statement or other fraudulent approaches to swindle paid tax after tax payment. 

Investigation on export tax refunding swindling case. Export tax refunding swindling crime refers to the act to intentionally violate tax laws, resort to fraudulent approaches such as misstatement of export to swindle large sum of export tax refunding from government. 
1. Investigate counterfeit or signature of false purchase and sales contract.
2. Investigate the act of forging, obliterating or resorting to other illicit approaches to obtain export tax refunding vouchers and documents such as export commodity declaration form, export payment receipt verification form and payment statement for export goods.
3. Investigate false issue, forgery or illicit purchase of VAT invoices or other invoices for export tax refunding.
4. Investigate other act of forging facts concerning tax-paid commodity export.
5. Investigate the act of swindling tax refunding qualification for export commodity.
6. Investigate the act of exporting tax-unpaid goods or tax-free goods as tax-paid goods.
7. Investigate the act of using false commodity name, quantity and unit price to export goods to swindle export tax refunding though actually no tax is paid for such export goods.
8. Investigate other act of swindling export tax refunding.

Investigation on false issue of VAT invoice to obtain export refunding and set off other tax. The crime for false issue of VAT invoice to obtain export refunding and set off other tax refers to the act to violate state tax laws and regulations, perform false issue of VAT invoices for themselves or for others, or cause false issue of VAT invoices by others for them, to obtain export refunding and set off other tax. 
1. False issue of VAT invoices
(1) One issues VAT invoice for himself or for others, or causes or induces others to issue VAT invoice for him while no commodity is purchased or sold, or no taxable labor service is provided or received.
(2) One issues VAT invoice with inconsistent quantity or value for himself or for others, or causes or induces others to issue VAT invoice with inconsistent quantity or value for him though commodity is purchased or sold, or taxable labor service is provided or received.
(3) One performs actual operating activity but causes others to issue VAT invoice for him. 

2. Investigate false issue of other invoices to swindle export tax refunding and set off other tax.

3. Investigate the act where value involved exceeds RMB 10,000 or swindled value in state tax revenue exceeds RMB 5,000.